Focus LLP is Moving!

  Focus LLP is moving on Thursday March 14, 2019. SOUTHLAND PARK II           Timing Focus LLP’ office will close Thursday, March 14, 2019 at 3:00 pm to commence the office relocation.  We will resume regular business hours on...
Tax free inter-corporate dividends at risk

Tax free inter-corporate dividends at risk

Tax free inter-corporate dividends at riskProposed changes to Section 55 of the Income Tax Act presented in the April 21, 2015 Federal budget are causing serious concern in the tax community with respect to inter-corporate dividends.The proposed changes to Section 55...
Taxable Benefits: Employee use of cell phone and internet service

Taxable Benefits: Employee use of cell phone and internet service

Taxable Benefits: Cell Phone & Internet ServiceIn this edition of Did You Know? we look at the rules that determine when an employee earns a taxable benefit when a company pays for cell phone or internet service. If you would like to know more, give us a call or...

Starting a Business

Part I: Business StructureCongratulations, you have decided to start your own business. One of the first decisions you need to make is what structure you are going to use for your business. This has important implications for how you register your business and how you...